Opinion
25581-21L
07-10-2023
ROBERT MITCHELL JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge.
This case is currently set for trial at the Court's October 10, 2023, Birmingham, Alabama trial session. On July 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no statutory notice of determination as authorized by I.R.C. § 6320 and required by I.R.C. § 6330 to form the basis for a petition to this Court has been sent to petitioner nor has respondent made any other determination that would confer jurisdiction on this Court. Upon due consideration and for cause, it is hereby
ORDERED that, on or before August 10, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 7, 2023.